| http://www.w3.org/ns/prov#value | - OSJ presumption S.506 deems virtually every low tax jurisdiction, including Hong Kong, Luxembourg and Singapore, to be an OSJ. Further, the IRS will be empowered to list other foreign jurisdictions as offshore secrecy jurisdictions if the foreign jurisdiction has corporate, business, bank or tax secrecy rules that unreasonably restrict the ability of the U.S. to obtain information to enforce its t
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